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Exercise 11-11 Machinery purchased for $60,000 by Tom Brady Co. in 2013 was orig

ID: 2592615 • Letter: E

Question

Exercise 11-11 Machinery purchased for $60,000 by Tom Brady Co. in 2013 was originally estimated to have a life of 8 years with a salvage value of $4,000 at the end of that time. Depreciation has been entered for 5 years on this basis. In 2018, it is determined that the total estimated life should be 10 years with a salvage value of $4,500 at the end of that time. Assume straight-line depreciation. Your answer is partially correct. Try again. Prepare the entry to correct the prior year's depreciation, if necessary. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. b not Indent sanatind the Account Titles and Explanation Debit Credit Depreciation Expense Accumulated Depreciation-Machinery

Explanation / Answer

Depreciation per year from 2013 to 2017 = (Cost - Salvage Value) / Useful life of asset

.................................................................= ($60,000 - $4,000) / 8 years

.................................................................= $7,000

Now value of machine at the end of 5 years = Cost - Accumulated Depreciation

......................................................................= $60,000 - ($7,000 x 5 years)

......................................................................= $25,000

New Life of Machine = 10 years

Remaining Life of asset = 10 years - 5 years

.......................................= 5 years

New Salvage Value = $4,500

Depreciation Expense for 2018 = (Carrying Value of Machine - New Salvage Value) / Remaining Life of asset

...................................................= ($25,000 - $4,500) / 5 years

...................................................= $4,100

No journal entry required to correct the prior year's depreciation because from now new amount of depreciation will be applied for the balance life of the asset.